Legislative Purpose and Intent

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Taxes on Rental Motor Vehicles
  6. Legislative Purpose and Intent

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It is declared to be the purpose and intent of the General Assembly that:

  1. Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and
  2. Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.

(Code 1981, §48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.)


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